Loading...
HomeMy WebLinkAbout2011-09-20 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, September 20, 2011 Aupuni Center Conference Room Hilo, Hawaii CALL TO ORDER Chairman Albert Kualii called the meeting to order at 9:00 a.m. Present were: Board Members Albert Kualii, Wesley Takai, Reiko Ford, Michael D'Amico and Scott Church; Deputy Corporation Counsel Craig Masuda; Real Property Tax Assistant Administrator Michael McCall; and Board Secretary Nina Swain. STATEMENTS FROM THE PUBLIC There were no statements from the public. APPROVAL OF MEETING MINUTES Board Members were provided with copies of the July 19tH 20th and August 16th meeting minutes. Corrections by the Members were noted as follows: July 20 Minutes did not include case hearing information on Case No. 17696, which should read as follows: CASE #17696 — RENEE BRINKERHOFF & WILLIAM BRINKERHOFF IILTA 1 164 Inj 1.11 to] E11il:%KiI9I9I:' Mr. Church was recused from the case as requested. Appellant was not present. Mr. McCall presented for the County. Property located in the Beach Villas condominium complex in Kahaluu. Appeal on building value. County presented their case together with any and all information provided by the appellant. County recommended reducing the building value to $324,800 and sustaining the land value at $50,200. A call for questions was made. Mrs. Ford moved to accept the County's reduced building value of $324,800 and land value to remain at $50,200 for a total of $375,000. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 4:0 with Mr. Church recused. No other corrections noted. Mrs. Ford moved to amend the minutes of July 20, 2011, to include the case information for Case No. 17696. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. Mr. Takai moved to accept the minutes of July 19, 20 and August 16 as corrected. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. TAX APPEAL CASE HEARINGS Note: For each appeal case, the appraiser submitted a packet of information to the Board, unless there had been a prior settlement with the Appellant or withdrawal. If the Appellant was not present, any information sent in by the Appellant was presented to the Board along with the appraisers' packet. No appellants were present at the start of the appeal case hearings. CASE #18192 — JOHN S GONSALVES TM K 1-6-047-066-0000 Appellant was not present. Present for the County was Clerical Supervisor June Ban. Property located on Leilani Street in Hilo. Appeal on denial of affordable rental. County presented their case together with any and all information provided by the appellant. County recommended sustaining the assessed values and denial of affordable rental. A call for questions was made. Mr. Takai moved to deny the affordable rental application and sustain the County's valuation. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 5:0. CASE #17862 — EDWARD LEE HARPER TM K 1-1-036-127-0000 Appellant was not present. Present for the County was appraiser Sally Kaaiakamanu. Property located on Hibiscus Street in the Fern Acres subdivision. Appeal on building value. 2 County presented their case together with any and all information provided by the appellant. County recommended sustaining the land value and reducing the building value to $59,000. A call for questions was made. Mr. Takai moved to accept the County's recommendation to lower the building value to $59,000 and sustain the land value at $22,600. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 3:2 with Mrs. Ford and Mr. D'Amico voting against the motion. CASE #17439 — MICHAEL J GRIFFIN TM K 1-1-058-049-0000 Appellant was not present. Present for the County was appraiser Sally Kaaiakamanu. Property located on Nahelenani Street in the Ohia Estates subdivision. Appeal on building value. County presented their case together with any and all information provided by the appellant. County recommended reducing the building value to $182,800. A call for questions was made. Mr. D'Amico moved to accept the County's recommended building value of $182,800 and land value of $8,000 for a total of $190,800. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE #17674 — ESTATE OF ALBERT NEWMAIER TM K 1-1-098-012-0000 Appellant was not present. Present for the County was appraiser Sally Kaaiakamanu. Property located in the Eden Rock Estates subdivision. Appeal on land value. County presented their case together with any and all information provided by the appellant. County recommended sustaining the land value. A call for questions was made. Mr. Takai moved to sustain the County's assessment. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 5:0. CASE #17876 —SUSAN MORALES TM K 1-3-020-019-0000 Appellant was not present. Present for the County was appraiser Dori Ayap. Property located on Nohea Street in the Leilani Estates subdivision. 3 Appeal on land and building values. County presented their case together with any and all information provided by the appellant. County recommended sustaining the land value and reducing the building value to $37,600. A call for questions was made. Mr. Takai moved to accept the County's recommendation to lower the building value to $37,600 and sustain the land value at $22,500. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 3:2 with Mrs. Ford and Mr. D'Amico voting against the motion. CASE #17089 — YUTAKA WADA TMK 1-3-026-016-0000 Appellant was not present. Present for the County was appraiser Dori Ayap. Property located on Malama Street in the Leilani Estates subdivision. Appeal on land and building values. County presented their case together with any and all information provided by the appellant. County recommended sustaining the land value and reducing the building value to $384,300. A call for questions was made. Mr. Takai moved to accept the County's recommendation to lower the building value to $384,300 and sustain the land at $22,500. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 5:0. CASE #17871 — KELIIHOOMALU, REBECCA TR TMK 4-7-007-082-0000 Appellant was not present. Present for the County was appraiser Marilyn Veincent. Property located on Waikoekoe Lane near the Waimea Golf Course. Appeal on building value. County presented their case together with any and all information provided by the appellant. County recommended sustaining the building value. A call for questions was made. Mr. D'Amico moved to sustain the County's building value at $684,300. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. CASE #17654 — OUTSTANDING FAMILY LAND CO LTD TMK 4-8-004-035-0000 Appellant was not present. Present for the County was appraiser Marilyn Veincent. 0 Property located next to the Waipio Valley lookout. Appeal on land and building values. County presented their case together with any and all information provided by the appellant. County recommended sustaining the land value and reducing the building value to $591,900. A call for questions was made. Mrs. Ford moved to sustain the County's original values of building at $635,300 and land at $195,100 for a total of $830,400. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 10:23 am Reconvened: 1:30 p.m. SETTLEMENTS County presented to the Board a 12 -page Appeals Agenda containing information on 81 cases that had reached settlement agreements between the County and the respective appellants. A copy of the agenda is attached hereto as Exhibit A. A call for questions was made. Mr. Takai moved to accept the settlements listed on pages 1 to 12 of the September 20th agenda. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. OLD BUSINESS No discussion held on old business. NEW BUSINESS No discussion held on new business. ANNOUNCEMENTS No announcements were made. ADJOURNMENT Meeting adjourned at 1:45 p.m. Respectfully submitted, alzakd ONra) Swam Elizabeth (Nina) Swain, Secretary 5 Exhibit A H v r rd a ro s ro O ro m r C NZ -*-a W W J Q N vi N Q a m ^ Q N Q N Q ! '� ' ' w W W w w w W N O N p O N N N N N O d a a d N d M d N d w w w w w w w 0 d o O d N d N d N o N d N N N E E E E E E E q a amtS3 m w �= af. --aU¢aS a V¢ LL U Q S U¢ S U¢m Si S W N > O O O O O O O p O O O O o O O O O p O O O O p O p O O p O O O O p O O O p O O p O O p O O p O O p O O O p O p N m pj W J N > 0 0 p O p p p p p p p p p p p p p p O p O p p p O O p p p p O p p p p p O p p p O m p O 0 p p p m p p m O N p Q VI p� c6 •'N 'j Q�f N O MSN M NNQ m m N O N mN' I {y O NQ m Nm y N N N N N 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o p o o p O o 0 0 0 0 0 0 0 0 0 o p o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 m om Q ID mn m mQ Q mm u� mN mm m O) N Q m �' OI v Q N m O r h n Of Q N O fl N n N Q m N Q N n O O N N rna a c 'S a m m( J rn'0 a_ c 9 a m mJ{ rna v rna '3 9 m m J ma a c as 10 a mX �( a a_ 'O a j m F8 J F W w m J~ W IL m J~ �{ W W _a m J~ w W _ay m J~ 0 J W W _a m J F W ,y m 'I H w W ~ Y g U O F' z N q m Qm H a a ❑ H N m ❑ w }> z W ¢ m LL W m ro a m H m m m s ¢ a N 3¢ U a z n W k Y❑❑ w }}Q s F w> ¢ g ❑LL O d i m g m m z Y `8i J p U Q U O w m ay m w JS 2 _ ¢ w o O J zp y I Z O 2 W 2 E w z O LL O m r O > N ¢ w N N ❑ Z N ❑ N Z Z w ❑ } O z s 3 g n 5 iz 5 5 wQ x ❑ 0 o 0 m oZ O !L o a o N F❑ o voi 3 Z N O N ¢ m LL g N VI n ¢¢ W O U m O m O J o¢ m C7 O o J T f N C7 O LL Qom' o w H C7 O H 3 0 N 0 p O o a O U. q H ❑ p❑ o p p� ❑ o ti¢ ❑ p d k ❑ z p a z ❑ ,Z O i m m} O J J m O= m S m O m O O m O m m p) i O Z N O} N O J `¢ Z z a W m w S Q Q LL (n O O O Z U2 o Y 2 o LL z w p, 1- H Z O a a �- Z w O p Z (7 H z w w p Z Z �- Z Y N W F - z W a x W E !/) o W i t+l -r w W W E eS W J x W rt W y� 2 W H W w w J J J J > k k k k k k k > W W W W w W w .O 0 m N m 0 0m O p O O m O m N O N op op o O 0 0 0 0 0 0 0 0 c m mXX J FE- W W m J W E 7 p_z N E H �2 7 r 0 N o 14 ro ro W G O N N w E' = w r yN a N N N N � vro N C N p N O N E E a d O W rdc z �4 a _ Q) 3 a a o U¢ u x 5 h O p O O m O m N O N op op o O 0 0 0 0 0 0 0 0 c m mXX J FE- W W m J W E 7 r N E E r r 0 N 14 ro v � G o W a O 1� ii = U r yN a N N N N � vro N C N N N O N z a d O W rdc z �4 a _ Q) 3 a a o v w m rn v w m v a x w m W Q J Y❑ O ro Y❑ p �4 ❑ p 0 rd O O m N O p O O m O m N O N op op o O 0 0 0 0 0 0 0 0 c m mXX J FE- W W m J W >�geo �g<a a� m 0 0 0 o p o 0 0 0 0 0 0 0 exco M geo g o q D p1 D D _ D c b J F W dS m J g W W oggo to $gao es a= gg== YR F m a m a J F W W m J F p� D a m J r W w r E r r o W o W o W = o W N N N N N O N z a d E a U d U w m w m J w m O w m @ J Y❑ O O Y❑ p ❑ p 0 O Y ❑ O m OY N N N Z y N O N @ E O w m? E E E E W E E n ~ a s �' a, F' a a� n r a - E Q y m¢ w a m Y w m a J a U Q w a w a x >�geo �g<a a� m 0 0 0 o p o 0 0 0 0 0 0 0 exco M geo g o q D p1 D D _ D c b J F W dS m J g W W oggo to $gao es a= gg== YR F m a m a J F W W m J F p� D a m J r W w � � N = z m z E U U `E U U J O m @ J Y❑ O O Y❑ p ❑ p 0 O Y ❑ O m OY O N N n Z y O W m? O w x O m O w m? W W `ma Z W x Z W z w x Z - E Q y m¢ w a m Y w m a J a w a w a x @ h a¢ Z m a g z a Z m a Q m¢ a¢ Z o O� QQ w x p m QQ p m❑ aQ U m Q O Z I- a J O m¢ Z H 2 J a ❑ 1- Z J m Q O Z V- Z w m O W W o S N U W S N U U W m y o o } o o y o o y p o Z p o Z 0 o 00 0 ¢ ¢ Q i Q o i s _¢ m a ❑ w a m o - a _¢ J Z Z J Z Z J Z Z 0 Z Z w m po m Y Z m Y Z N a sg a s 3 a¢ g a s g > o a 3 O g 3 p 3 E O J J ¢ O O O J J Q O O J J O J Q O O J J O Q O O> O W❑ o= N O O O m w o O O O p= Q m U W U U0 p z a m a m �- m o a z m r W id ?? @ E om m o N m o p N m o N m o m m p m p m a d O t d 0 d O s d o= rd p- U U ro U U 3 Y h Y 1- Y h 2Y o h e fn Z O NW Z o y W Z N y W Z y W Z o>> Z O Z Z Z O Z Z Z W x W N W= W w x W N W x W a p w N W w W h W W W m m m m m m m t� ❑ Y x S .= S S WW j W W W W N tn O o W p W p W O W O W o W p W ro W O N N N N N N N N W x w W W W W W W d m o m d m o N 6 m 6 N 0 m 6 U N N N N N N N E E E E E E E a R R LL > O O O O O O O O O O O O O 00 O O O O 00 00 O O O 00 00 O O O 00 00 O O O O O O O m QO 0 m P p N N N m N 0 N' N P N b N P O Q b b m p b a b b P b fD N_ R ❑ q N O N it ro W o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o O o 0 0 o a o 0 0 0 0 0 0 0 0 C. 0 0 o rnb b o 0 0 0 0 n m o m o 0 0 0 0 Si�- u v d U E j rj m r N ro � vro N a N � N H N p'H QFC o 00 m o 000 0 0 0 00 0 0 00 000 0 0 000 0 0 000 0 0 000 0 0 Kc Q, 3 i' O O P O) th N m N m O O N Ct m b M P N O• b m P n P n N P O N P •(�,4'' w m N N N N W O v R R a W N v � t W OI a D R m OI a c 5 a R m 01 a c 9 a m j OI m 9 J m OI C 3 aN m 01 a c m D m R O1 a c 9 19 N O a 5 R J o R O J a q O a O a R a O J a R O J N J rww m rww m J rww m J rww K m J Hww K m J Hww m �rww % ro ro F 0.01 w n eoi n m N N N Q � W W W r r r O Y m J m J m J � S K P m K J❑� K J N m J 'J ❑ a b J a J O n m 2 Q Q w � 00 W� W m to rn b w m 27¢ S- Q S� 7¢ lu Z S n m O Obi (QQN� Q K K W O K w W w Q d = m= (¢7 Z O Qx ¢SU moN ik g o ao 'YQw°Z w JJJ¢((( w UA QW m m JO m Zo m9 Z 0 o�o p Oo 0 0 O O o Q 0 W N N O Z ❑ 2 ❑ ❑❑ 5 3 m - Q ❑ o ¢ Z m_ � o � o � o m W m J m 0_W OYm rK `❑- O r O o 0 ON❑ or Y O Z m z_ ❑_. p J W k ❑U J b Q PO J N¢ W ❑O b Q J w b J Ko m PO ❑ cR N O 9 m O S m ~ m O❑ F. m O vL m O cL m m w C V V m O 9 S m Y Y ❑ ❑ ❑ i O c c> O K o K o K p3 Z Z .n w w Z w N>> o Q Z w �.; _ 2 w `L .q o w 2 w �n 3 Z �' 3 Z n 3 2 i m 2 m Y❑ P S P Z❑ i 1� Lq r a J J J J J G J J > k w w k w W • > a p m m N m m m m ❑ r� vPi Q o� a a o ` m a V O w J r O w W W N W Q � N P d P d w w M N p� N M N N W W E E ti K F r N ❑ N p ❑ W J O p D 0 O O O. O O O V O O O y E Q E I K ¢ I g%tee ggg eeID yg oe Rob 0 p O O rn cJ N O O O o �o r f 0 o p p N M N N o� vPi Q o� a a o ` m a GI J r W W W J r W W O W P O W P p W M N M N N r y � r N ❑ N p ❑ W J O. (p J E E I K ¢ I ¢ E m r> y 3 r LL 3 U¢ >❑ O O ,?---an O p c N O p O O 0 O O ,- O � P h i P 0 ❑¢ O U K r N❑ K W r N❑ O O o Q o O O M¢ o W O N m 5 m 3 U N U N e 8 � o O Eq e ^1Z o � Y K U' ❑ o � Y K U' ❑ a m o m k:l O W n O W p O O rn cJ N O O O o �o r f 0 o p p N M N N o� vPi Q o� m Q o ` eQJ Q Q O W P O W P p W N y � N N O N O N E E E ~ m v v U¢ O O ,?---an O p O O O p O O 0 O O ,- O � P h i P aa=o �ssee s.s 88Ooa ft gg a ^n r^R. v c 5 m Acq w x W N J F m J W W m J r W W N N N N H r r r 00 V N T U N W U W p W U N ❑ J R' WQ ❑ J LL' � J J LL' !O ❑ J A'' W U yQ❑ rn U LL❑ m U LL❑ m U °' ❑ m 2 O g¢ S O¢ 2 0¢ S O¢ m a i r W LL 3 I- N a 3 K❑� W K❑� W K❑ d. W [G w? w r N 2 3 0 N 6 mOj O o¢ o O> O o¢ o O O o¢ o > > U N> N > U N> N N N N ❑ ❑ ❑ ❑ m 5 m 3 m 5 m 3 J (J m U rn U rn U H 0 r O F O F r o� W IO J b 1O N O W N O W N O W O W K k G k W w w w ----W - __ 0 gave $�geo a^e Op O O p m 0 N m � m a T" Q — W — Q eP- N � a H N N m N N N LLI N El c N N N N ❑ 0 N 0 N N LLI N W W N N Q 11 S C H gave $�geo a^e Op O O p m 0 N m � m a T" Q — W — Q eP- N � a N N O O O O 0 0— r r g��vo ft$g ee ak�ao „aa gad oda O p O O rn 0 M N 00 0 0 �+ o r N 0 0 0 0 N 7 N N m LLI LLI W W N N N N N N N H H H F H H H ❑ J ❑ � J � J � � � J d (Wp m d � � ❑ d ❑ � J a ❑ � d ❑ � Q ❑ N gga Of U N rn U N m U N qa m U N Omi U N OOi U N m t- 3 �- 3 I- 3 N a N n N Nd a E L¢¢J Ow �¢W O¢W pQ K y > Y W ¢¢W 4 = < aE § > > 4 O ❑ 0 = O O O ❑ Q O ❑ X w O O 0 0 Q O OUO 3 U N > N W pl N N N Co N N m 5 m 3 m 5 5 5 3 3 J m = m m = m J O J O O J f $ 0 m ❑ w — E H o Y U H Q Y •- O H 0 Y — U H 0 Y C7 F' Y (7 fO r o Y .m- U ^ H Y �i � K O o K ❑ � K ❑ 0 K ❑ p � K ❑ �� O 0 K U ❑ r r W N O W N O W N O W N O W F a J J J J J J J K K k EL 0 0 N N r_ 0 r 0 r N r N N N N O o o W v o W V o W v p W O O O W V p W v p W ro N N N N N N N N W E w w w w w w w 5 d d d d d d Q N N N N N N N E E E E E E E a m d w -_ U¢ LL S C H V¢ LL S - F �- U¢ LL 2 5 N d LL O O p O O O O p O O O O p O O O O p O O O O p O O O O p O O O p O O O O O O p O O p O O p O O O O O p OO O p N m m N P W P P m (np m Inp P V N N d ❑ q O N i1 ro S S p p O O p p p O p O p p O p p p p O p p p p O p p O p p p 00 C G 1% itp p m o p p p 0 o p p p O o p o O O m o p p p 17 o O C p m o p p N o Ci Q O q r O 0 O I� n n N N' P f O P r F N N o JJ % d v W r r O1 m U n U r E N rd H N H vro N H N 00 0 0 0 00 0 0 0 00 0 0 0 00 0 0 0 0o O o 0 0'o O o 000 0 0 Q ro C J r! a a p1 a p1 a OI C OI D OI a O VF m ' q a W F W m J F' W ro IL IL H ro UCQ o 0 0 0 0 0 0 N N N N N N N mm J d❑� J d❑� J d❑ (mp J d❑ (O J d❑ 10 J d❑ 10 J d❑ W 5 ¢ = ¢ 2 ¢ m ¢ Z ¢ Z ¢ Z K ¢ m h 0 0 h y 0 0 Y Z y S Y y K Y O K W K w K K w K Ka w j Y m a ¢ Q ¢am ¢ ¢ ¢a ❑�¢%( W ❑W ❑¢ W O QW ¢aW Q aa W Q W 0Q d ❑ Q W O U ¢a K f N 2 K H N 2 S f N 2 xH N Z F' N Z H N Z f' N Z o0j O m¢ p O O o¢ O O m¢ o O% O^¢ p �O�j O N¢ o >O N >O ❑ ❑ O ❑ ❑ ❑ ❑ m 5 m 5 m 5 m 5 m 5 N 3 m 3 O J O J O J O J O J O J O U p N U o N U o V p N U p O) U o m U p 01 QN p Y olb 0 o 0 o K ❑ K O J p� K ❑ J 4 K ❑ J K ❑ K P O J K ❑ J W O m m 8 m m O m m O m a c q O d❑ I q❑❑ q❑ q❑ d O 03 N O W o O W N O W LA O W N O W N O W N ri ^ 3 W J J J J J W W W W aQ N N N N N N N r M ro ro 0 w k �w "Q � Q Q ^5 4 o w o w o w o w Co w o w o w d d d d d d d w w w w w w w 0 0 0 o e o 0 p N N N N N N N E E E E E E E a� N n a N a$ a a$ a a '� a$ a� a y v a a❑ ry ry ya 9 N 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 W o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 W M 0 0 0 P o P 0 0 0 m m P 0 �o m 0 0 P V 0 0 v o P 0 0 0 PQ W N 0 0 0 o^ pP, CS v N c o o 0 0 0 0 0 0 0 0 0 0 O O o O o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o m m O m o a O o o m O m oo m O m ❑^ m O o W O o m m W O W O n n N h O J N 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o ry o 0 0 0 0 0 0 0 0 0 o m o N M N O W I� P 1` n OI r N P W N l7 N m N al W a W W a m a W a W a s W a C m W C a m W C J W a m q W a J W a a c J m CI J D RI C9 J a � m (G a m O w 6i tll m J I_ W W m J H W W CI J H lu W O m J F % W W m J I_ W m J H W IL m J H IL W W N N N N N N N N f H H f H f S O yy C J S pp J� pp � J�� � J S pp m � J� yy m ❑ J S oo m J J LL❑ [O m J n !O m J n m b J w m J n IO J n 10 J n'❑QyQ m ^Q❑Q ^Q�❑Q ^Q❑Q^�� 'Qy❑ '`❑Q�Q S OQ x 0] Q 2 0] Q S p] Q 2 0 Q S p] Q S p] Q d K❑ Q W K p Q W p Q W K❑ Q W K❑<w Q 0 n' p Q W 0 p Q W 0 a Q a p j p a ❑ O a ❑ O a ❑ 0 ❑ p a ❑ 0 a ❑ O w K H f/J U W H N U W F 4J U w H N U w w H N U w H m U W F 41 U Oj O m Q m K 0 O o Q m C 0 0 o Q o K O� Q K UU K OU C >O N O 3 N% 3 l7 P W W P lh N N N N N N ❑ ❑ ❑ ❑ p ❑ ❑ m 5 m 5 m 5 m 5 m 3 m S m 3 J O J O ? O J O J O J O J O U m U H U N U U pn N i E Y W Y U' m Y C7 Y C7 Y O o Y O m Y [7 m Z o K 0 o K O J o K mp§ ❑ J o K m ❑ o K m QQ ❑ o K 1p6 Q ❑ J o K (yyli ❑ J Qm ymy .� m p I � p I �❑ I �❑ I m p I m p I �❑ I N K 2 o d' Z O S Z o K Z o K Z o K Z O K Z O W Vi O W N O W N O W h O W N O W N ww 3 F J J J J rJ J H H O N it O1 G � 0 Q r U w N r( N N N fu N G N H N N 04 t Q L4 N w W b P, � 3 a' m -.a t > tp a) v w x W W s4 m 0 R1 0 d d d d d d d w w w w w w w d fn N N y N y h d d d d d d d Q N N N N N N N E E E E E E E w -- d U¢ LL S � H 0 U¢ LL v S � H U¢ LL v S E r U¢ LL o S E r m U¢ ai LL v- SF J N O O p O O O O p O O O O p O O O O p O O O O p O O O O p O O O O p O O 0 o p v m N o o p v m o o p o o o p v m N o a o p m N o o p m w a o o p m m m v N 0 0 0 0 0 0 0 0 0 0 0 0 0 o p o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o o m o 0 0 n m o 0 I 0 0 N o 0 0 0 0 0 0 0 0 0 0 0 0 n r o �� o N p p p p p p p p p p p p p p p p p p p p p p p p p G p o p p p p p p p gG p N M O p p - N M N N p p Q - O^ O p N CI Of N p N C) p p p 10 OJ Y p p O fD t Y W 7 m a m a m a rn � a s rn a m a C C q9 qW a a c a c a WJ aW W a Jqc r W I%L W W W WW W W N N N N N N N H r r r r H r � J J d J p. ❑ f0 1 f0 J d fO J LL 10 J d^Q❑J (O J d fD U ^Q❑Q W W W N¢ W ^Q❑Q7� W N]¢ Q ^Q❑�� W W N]¢ W Q ^Q�❑ W N]¢ Q W C N]¢ Q W W ^Q�❑ N]¢ S Q]¢ 3 S w 3 S 3 2 y S r 3❑ 2 3 S r. m i r (n a Y y r a Y y W r- Y vQi a y W LL Y y W X n y W N LL Y y W a Y y W w 0¢ D §¢ 0¢ a¢ d 0¢ a a a¢ a a¢ a ¢ ❑ w 0 ❑ w 0 ❑ w a ❑ w 0 ❑ w 0 D w 0 D w 0 r w i i rc �- N i t- w z r W i m r w i W r 'n i D o m¢ p Q Q¢ p o o N¢ o 0 o N¢ p O O N¢ p o o¢ o o ¢ n N N N N N ❑ ❑ ❑ ❑ ❑ ❑ ❑ m 3 m 5 W S W 3 m 3 W S W 5 J O J O J O J O J O J O J O N W O v W A p w O m W W Q' W O Q W p W y N v N S ,� m `y S .y r m ,4, S r S .%� m m S m n S C m 2 V E O R G O Y C7 O Y (7 O Y U O Y f7 O Y O O Y (7 A Z O W wy O J O C b O 0 fO K ❑ O K IyD ❑ J p � W ❑ o C ❑ 0 K ❑ O W W O§ W O§ W p p W O W O m W ❑ O I ❑ ❑ O ❑ ❑ O W 2 o C Z O W Z o fL 2 o d' 2 O R' Z O W 2 N O W N O w N O W N O W 1A O w N O W N O ri n 3 ` r r n' w n' W W w w J r LL J C J K J G J k > w w w w w w w Q 0 0 ow N UJ Vl fA W E E E E E E '� E E E E E E E Z� ~ I' a O O O O O O O p o o O O o O O O p O p O O O O O O O p O O O O O O O O O p Ip m P O O O P Ol M f O p O O � ? ¢ ¢ O P Q Q O O p f0 m P Q o w o W o w o W o W o W o w w w w w w w N N f/I In N fn N N N N N N N N W E E E E E E '� E E E E E E E Z� ~ I' a O O O O O O O p o o O O o O O O p O p O O O O O O O p O O O O O O O O O p Ip m P O O O P Ol M O O O P 01 M O p O O � O O O V O� m O P O p 01 iy O O p f0 m P N d O N ii ro N O o 0 0 0 0 0 0 0 0 0 0 0 0 0 o 0 o p o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 r I� o r 0 0o Mo � M p mo M Mo 0 0 p r d U r N x > � UI N I� r1 N C b N W H W � 0 0 o p p o o p 0 0 0 0 s 000 000 000 0 00 000 000 a 3 p m P r m N N M M N N O N m N m p m P O (R m N f N M N O N N N N N N W x w r'I N N O N N v a C 7 A s a 5 > a", v� N 'rl > > W rn m a a m rn aqq a m m a ry m 'o a m rn a v J rn a m m m O v m% m% m J O m O O R O A O W X (L J O F W O O tl1 J H W O O p] J I' W ��ff RI J O F W ��(( N J W K W X b W W W IL Iy W tia ro O O O o O o O O pq N N N N N N N y y U to U N U N O 41 U m m J m j ❑ � m m ❑ m ❑ m ❑ m ❑m J K P m J � d❑ m Ip J J d❑ m J J 4❑ m (p J J d❑ m m J J LL❑ m (p J J d❑ m J LL❑ m U N K m m U ¢ U1 I� m m U y m m U f7 m m U N m m U fn m m U N m rn v E 2 Q 3 M o a c❑K E Qx Q> W❑ 9 QX Q> W❑ ¢X Q> W❑ Q Q> W❑ Q> W❑ Q Q> W❑ Q Q> W Ea E Q ❑ w O ❑¢ w O ❑ w O ❑ �( w p XQ ❑¢ w O ❑ X w O p¢ W p a Q U O N Z F VJ Z K N U! i K F to Z f 4J Z O ❑U O> O o Q oo O O o Q O O O ry Q oo O O a j po O> O o Q m om 3 N> H > U Oi m N CJ N N C') N M N Oi ❑ ❑ ❑ O ❑ ❑ ❑ m 5 m 5 m 5 m 3 m 5 m 5 m 5 J = ❑ J J J U �p U m U m U o m U O mm U O m U O h E E o Y U O Y C7 o 0QQ_• ❑ Od• ❑ R• Qg ❑ K ❑ O 2• n d• ❑ O R• ❑ N O tll yy 6] fO pop QI P �] pop N tl1 N O. c m � I �❑ I m O I �❑ I � p I �❑ I p� O I p O W O> W N O W O W N O W N O W N O r> W r 2 r' W a k k J k J k J K J k J k > kW Wm W W W W W aO m m N m y y N LL O N Y4 m v 0 C U v 6 N rd m m m C m 04H9� 0 m Ow 1 m 0 rn b N Q4 a O v �4 m 0 w VQ a a c a c V � CPJ Q N` m a c m y N Q � y '° m c m m O W p W tL J F p W W m J F N W N J N N J F d _v m d _a m J d m J r N W W N W y H W N W N W N M E E M E N d a 2 _ d C di d v m N m N E `m f0+1 N N N N > O p O O O O p O O O O p O p � Om O > P O Om O m P O O p v m N 0 o m 0 to 0 0 0 0 to 0 0 0 0 m P m m P N t) N m a O O O O m � N 'pO 00 O O O O p r n S 00 p p N M N M N M N N O p O p rn o N p 0 O p O O m O N Q 0 kis oo gg�oo gg�oa a a c a c v a a c a c '° m c m m tL J F W W m J F W N J H _a m J F _v m _a m J m J r W W W H W W W W W M M N p t01 N N COJ N f0+1 N N N N F f F H F F f m U m m V m m U y m V� m V� ❑ V m m V N ❑ J A QQ M ❑ J �� J J Q y OJ � J � mP ❑ J � pp m ❑ J �� � J �� W F W 0 2 m Q W 2 N]¢ W 2 m Q W 2 m Q W Z Q W 2 N¢ W S N 6 u0i a 3 a 3 O u 3 o o, 3 t- w m c w 0 W K W K d. W fL p W D W K W n K W E o a a a a a a m Q JQ( 0 Q W O JQ>(� a w 0¢ >Q�(( W O¢ J¢>�� w 0¢ JQ>(� W 0 JQJ(( Q W❑ Q W O i Z F' m Z K F Ul Z J W Z i O N% OU >1' OU OU OU m 3 0 m N% N m N% N l7 N C> ❑ ❑ ❑ N ❑ N ❑ N ❑ N ❑ m 5 m 3 m 5 m 3 m 5 m 5 m 5 j O J O J O J O j O j O j O U N U N U m U rn U m U rn U m y m 2 a r 2 P m i m m S m p S m S m N S m E E O Y o U' p O o oy C?K o� m K ❑ J K ❑ J K ❑ J K ❑ J O J ❑ J Q KQ O A W O CI O m O ii 9 O 2L m O O O �C 03 o K i N C Z o K 2 0¢ Z o K Z o¢ z N O W O W N O W Ll� O W N O W vj O W N O W r k k k k k k k k> W W W W W W W N O N it ro v l� C O C a U v n v E m ro N � vro C N U) a a `4 Q O co (a � a N c � W m v a a o N ri b� N P4 _aS m m ro f, N m° M N N N W W W m U y m U m m U h J J m m J F K Q1 � J LL' Pm ❑ ❑ a ❑ m U m w U m m U y m Y> Y m Y> Y Y> Y d' m a JGJ(( < > QX < > JK�(( Q > NQ Q W O 0¢ W O O Q W m U m~ m U Q Q Q O N> m OU N> m 3 U N> C6 W O� ❑ ❑ ❑ m S m 3 m 3 J J O J O U h U N U V7 ❑ E o K o K O o K O m 8Z m Q J m aa J m J a v o a m o Q m o Q m o z o K Z o Z N O w N O w 16 O W 3 i r 3 2 H 3 w J J a k w k> W w w o p O O 0 0 M O t�s ee o c"9 0 0 0 0 0 0 0 0 0 M 0 0 0 0 0 V (O m O m m Q m a a a a c a a s a c a a s a F W m W 1—u F. W N O N it ro v l� C O C a U v n v E m ro N � vro C N U) a a `4 Q O co (a � a N c � W m v a a o N ri b� N P4 _aS m m ro f, N m° M N N N W W W m U y m U m m U h J J m m J F K Q1 � J LL' Pm ❑ ❑ a ❑ m U m w U m m U y m Y> Y m Y> Y Y> Y d' m a JGJ(( < > QX < > JK�(( Q > NQ Q W O 0¢ W O O Q W m U m~ m U Q Q Q O N> m OU N> m 3 U N> C6 W O� ❑ ❑ ❑ m S m 3 m 3 J J O J O U h U N U V7 ❑ E o K o K O o K O m 8Z m Q J m aa J m J a v o a m o Q m o Q m o z o K Z o Z N O w N O w 16 O W 3 i r 3 2 H 3 w J J a k w k> W w w o p O O 0 0 M O t�s ee o c"9 0 0 0 0 0 0 0 0 0 M 0 0 0 0 0 V (O m O m m Q 0 0 0 O o 0 0 0 0 0 0 0 0 p o o a o 0 0 88� SBM��8eft" m a a a a c a a s a c a a s a F W m W F. W 4 p o w o w COJ N o w M N o w a N d COJ N a d w w w w N y m N m N U N N U� N U N m j N m m ym J❑ m J J❑ E J E m E J J❑ �O E m m U m m U m m U m m O¢ 3 2 0¢ 3 Z O¢ S O Q i w a H to m 0 o p o 0 a 0 o p o 0 r w a > Y 00 o p o 0 ¢ a 0 o p o 0 a a ? § ¢ a § ¢ a D w a inCS ❑ o m C- o ❑ w 0 0 w 0 0 0 O o 0 0 0 0 0 0 0 0 p o o a o 0 0 88� SBM��8eft" m a a a a c a a s a c a a s a F W m W F. W p COJ N M N N COJ N y N U N U� U m j m m ym J❑ m J J❑ (p J J❑ m J J❑ �O m m U m m U m m U m m O¢ 3 2 0¢ 3 Z O¢ S O Q i w a H to m H- h a r w a > Y K ¢ a >§ a a ? § ¢ a § ¢ a D w O ❑ � w o ❑ w 0 0 w O H m Z H m w H m H N w OU 2 OU Z m z ON> N > N> N m N N N N N ❑ ❑ ❑ ❑ m 3 m 5 m 3 m 3 J J U O rn U O m J U O J U O m O O O K 10 m K 0 O J m K � ❑ I � O K I � O I �❑ K I Z o Z o Z o Z O w N O W O w N o w w n 3 w r' r W W W - _ -- 0 - - 0 0 VJ N � 0 d tr N N N H x `d ti > O N O N � E f LL G> c a O d N d ti > O N i4 b 1� W >1 C d 0 0 T ? U Q � 2 � Ul vro ro 0v a�aa a 0 O ro d �4 w a a a o N W b v w C4 a N W O ro i4 m 0 w N � E f LL G> c a O 0 0 0 00 0 N n OI N O l7 b O r b e N b n b OI y m - N o m a g o b i(Oj C m A f N O pOj N m � m N W N W N W N W N W f ! p w d d w w w w w w w m N N N N 0 0 0 0 0 N N N N N E E E E E a °1 � m 25 U Q LL S C r U Q LL S C F 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 e m m m m_ m m y e m e e CO b 10 IO b b (O O O O O O O O O O O O O O O O O O O o n_ Ana O o oa O 0 o 00 O 0 n 0o O O n no D o c o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N t7 0 0 0 b W V 0 ob o b V 0 0 0 b b V D o m N N N N 9 D c c a c mm a a m v a a g m J F W W v A 3 a 5 J~ m a o m J r mX W a o m J F m W W W W lu N N N N N U a m w m U w m V LL m LL N m U m Q m m QQ m N m O W m 7 Q W K 7 Q w m� Q w m Q W m Q �� 3 � 3 r 3 � 3 � 0 3 a] Y y n] Y Y y a Y j Y vOi u Y 1 Y K vi a Y W W W W O K Q a Q a Q a Q a Q a 0 K N U m V b U m 2 m 2 O Q K O> O o Q oo w O> O o Q K O> O o Q oo 2 O O o Q c N N m M Ol OI O� M N - N ❑ ❑ ❑ ❑ ❑ m 3 m 5 m 5 m 5 m 5 J J J J U O m J U O N U O h U O N U O m b 1- f0 f b 1- tp F t0 F o w 0 C? w O O K O 4 0 4 m o O J m O m O J m S J m S m ' ❑ I � ❑ I a ❑ I � ❑ `4 I � ❑ I o¢ i N s Z o K z z o m z N U W ❑ W N O w N o o w J J w J w J w J w N 4J N to y 0 0 0 00 0 N n OI N O l7 b O r b e N b n b OI y m - N o m a g o b i(Oj C m A f N O pOj N m � m